Is the emergency medical material reserve enterprise tax-free?

Emergency medical supplies reserve enterprises are not exempt from tax. According to the provisions of China's tax law, emergency medical material reserve enterprises can enjoy preferential tax policies if they meet the relevant conditions, but they are not tax-free. Specifically, emergency medical material reserve enterprises can enjoy the enterprise income tax reduction and exemption policy for emergency medical material reserve business in China in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations. Therefore, emergency medical material reserve enterprises are not tax-free.